APPLICABLE FEDERAL RATES - JUNE 2007

June 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.78% (4.79%/May -- 4.84%/April -- 5%/March)

-Mid Term AFR - Semi-annual Compounding - 4.59% (4.57%/May -- 4.56%/April -- 4.8%/March)

-Long Term AFR - Semi-annual Compounding - 4.85% (4.84%/May -- 4.75%/April -- 4.95%/March)

DIRECTION OF RATES: Mixed